浅论会计如何适应电子商务时代（How does accounting adapt to the era of e-commerce）.docVIP

浅论会计如何适应电子商务时代（How does accounting adapt to the era of e-commerce） [Abstract] the development of e-commerce has greatly changed the accounting environment, accounting objects from the past form of economic transactions into a virtual state of e-commerce. Accordingly, the traditional accounting theory and practice are gradually changing, and how the future accounting will be developed is the question discussed in this paper. I. Changes in traditional accounting 1., accounting concepts. It is required to change the traditional accounting concept and set up five new concepts. Is a new concept of time and space, under the network environment, the accounting requirements using a spatio-temporal future oriented concept, namely from the past to review expected to predict and imagine the future as the center, the accounting system and the realistic environment closely integrated; the two is a new concept, the network environment will the companys production and operation is more and more used in real-time management, online management, only the point with this concept in order to adapt; three is the concept of risk, due to the use of the network, improve the transparency of accounting information, increasing competition, the risk will be accompanied by the whole business activities, therefore, should be included in the risk of accounting object, or become an element of accounting, and as far as possible to reflect these risks in a proper way, so that the content of accounting information and the needs of users is closely related with real value decision Four; network system concept, the network system is a convenient information exchange system, on one hand it can reduce the time distance between information providers and users, on the other hand, through the exchange, the exchange of the thinking of mutual inspiration, greatly increase the information capacity, information rich connotation and form, form close and diversification of information exchange and use relationshi